Title: Decree No. 57/2019/ND-CP dated June 26, 2019 Preferential Export Tariff Schedule and Special Preferential Import Tariff Schedule under the Comprehensive and Progressive Agreement for Trans-Pacific Partnership in the 2019 – 2022 period

Type: Decree

Issuing Agency: Government

Responsible Agency: Relevant Agencies

Issuing Date: 26-06-2019

Many items from 06 CPTPP member countries are exempt from import tax

The Government has issued Decree 57/2019 / ND-CP on Preferential Export Tariffs and Special Preferential Import Tariffs to implement the Comprehensive and Progressive Agreement for Trans-Pacific Partnership in 2019- 2022 June 26, 2019.

Accordingly, imported goods subject to special preferential import duty must be imported into Vietnam from CPTPP member countries, including: Mexico, Japan, Singapore, New Zealand, Canada and Australia.

Specifically, the following items are subject to the import tax rate of 0%: Live animals (Code 01.01) including purebred horses, donkeys, and mules for breeding and others; Live bovine animals (Code 01.02) including purebred cattle and buffalo for breeding and other types; Live purebred sheep and goats for breeding and other types (Code 01.04); Live poultry, including chickens of the type Gallus domesticus, duck, goose, geese, turkey and pheasant (Code 01.05); Other animals (Code 01.06) include mammals, birds and insects ...

In addition, for used cars in groups 87.02, 87.03, and 87.04 imported in the tariff quotas under the CPTPP Agreement, special preferential import tax is the mixed tax rate, including : Tax rate (%) and absolute tax rate of used cars specified in the List of goods and special preferential import tax at the time of customs declaration registration.

This Decree takes effect from June 26, 2019.